Country-by-Country Reporting: Table III - Aggregate totals by tax rate of MNE groups (Edition 2023) / Organisation for Economic Co-operation and Development
Mitwirkende(r): Resource type: Ressourcentyp: Buch (Online)Buch (Online)Sprache: Englisch Verlag: Paris : OECD Publishing., [20XX]Beschreibung: 1 Online-RessourceSchlagwörter: DOI: DOI: 10.1787/d97fdf95-enOnline-Ressourcen: Zusammenfassung: In Table III data is shown by the effective tax rate of the MNE group and by tax jurisdiction. The effective tax rate of an MNE Group is computed by summing Income Tax Accrued – Current Year across all subgroups reported on a CbCR. Then group-level profit (loss) is computed in a similar fashion. The MNE group tax rate is calculated by dividing the computed group level income tax accrued by the computed group-level profit (loss).PPN: PPN: 1893138879Package identifier: Produktsigel: ZDB-13-SOC-ebook | ZDB-13-SOCDieser Titel hat keine Exemplare